Does the Universal Availability requirements under IRC section 403(b)(12) and the regs 1.403(b)(5) apply to 403(b)(1) and 403(b)(7) plans? I feel they do apply and the only real differences between a Church 403(b) and one for other eligible employers is that no document is required unless for a 403(b)(9) Retirement Income Account and the possible effective date of the regs

Church 403(b) plans are not subject to the universal availability requirement.

I agree with the previous reply, but I would note that it's only 403(b)s maintained by churches and "qualified church-controlled organizations," or QCCOs, that are exempt from the universal availability rule. 403(b)s maintained by "non-QCCOs" (typically, church related hospitals, colleges, universities and nursing homes) are subject to the universal availability requirement. But it doesn't matter if it's a (b)(1), a (b)(7) or a (b)(9), if it's a church or a QCCO, the rule doesn't apply.